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TMI Blog2008 (11) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... samples from the said shore tank and, therefore, there is no possibility of reduction in carotenoid concentration due to pausage of time, as contended by the importers – held that initial samples were taken on the same day of import i.e. on 29-3-2004. However, the CRCL conducted test on 23-7-2004 – Revenue’s contention is not acceptation - In any case, there is no reason as to why the initial tes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ported Crude Palm Oil and claimed the benefit of exemption Notification No. 21/2002-Cus., dated 1-3-2002 as amended by Notification No.120/2003-Cus., dated 1-8-2003. In terms of the exemption Notification, the Carotenoid value (as beta carotene) should in the range of 500 to 2500 mg/Kg. in loose or in bulk form. Initially 11 samples were taken onboard the vessel on 29-3-2004 and subjected to test. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o passed the impugned order. The Commissioner (Appeals), after examining the issue and the decision of this Bench in the party's own case, as reported in 2006 (193) E.L.T. 499, has held that the goods are entitled for the exemption Notification in terms of the initial test report. Further, he has remanded the matter in terms of his order to the Original Authority. It is seen that the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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